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Activity-based costing and activity-based management : A comparison of the practices in Canada and in France

Author

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  • Pierre-Laurent Bescos
  • Éric Cauvin
  • Maurice Gosselin

Abstract

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Suggested Citation

  • Pierre-Laurent Bescos & Éric Cauvin & Maurice Gosselin, 2002. "Activity-based costing and activity-based management : A comparison of the practices in Canada and in France," ACCRA, Association francophone de comptabilité, vol. 8(3), pages 229-244.
    • Handle: RePEc:cai:accafc:cca_083_0229
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    Citations

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    Cited by:

    1. Ildikó Réka CARDOS & Stefan PETE, 2011. "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, vol. 32(1(41)), pages 151-168, June.
    2. Phillip C. James, 2013. "An Analysis of the Factors Influencing the Adoption of Activity Based Costing (ABC) in the Financial Sector in Jamaica," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(7), pages 8-18, July.
    3. Grégory Wegmann, 2011. "Activity-based Management in France: A focus on the information systems department of a bank," Post-Print hal-00584770, HAL.
    4. Phillip C. James, 2013. "An Analysis of the Factors Influencing the Adoption of Activity Based Costing (ABC) in the Financial Sector in Jamaica," International Journal of Business and Social Research, LAR Center Press, vol. 3(7), pages 8-18, July.
    5. Mohamed Ali Dakkam, 2018. "qui et à quoi sert la comptabilité ? Un état de l'art et quelques réflexions théoriques pour dépasser le déterminisme des différents paradigmes," Post-Print hal-01907865, HAL.

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